This research monograph empirically examines the attitudes of managers and managerial students in Australia, China and Indonesia toward the perceived 'prominence' and 'salience' of selected organisational stakeholders, and their subsequent 'class'. This study develops a 'positive' approach to stakeholder theory by exploring how political, social and economic factors in each of the three countries are likely to shape managerial attitudes towards stakeholder prominence. Australia, China and Indonesia are selected for examination because of their uniqueness in terms of their social and economic development, and religious and cultural traditions, which in turn have shaped both their formal and informal corporate governance systems.